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P10-68A. (Learning objectives 2, 3, 4:Account for stock issuance, dividends, and treasury stock) CZ ewelry Company reported the following summarized balance sheet at December 3 2014: Assets 61,000 Current assets. 108,700 Property and equipment, net $169,700 Total assets Liabilities and Equity 34,000 Liabilities Stockholders' equity: $0.50 cumulative preferred stock, $20 par, 900 shares issued 18,000 56,800 Common stock, $8 par, 7,100 shares issued 17,900 Paid-in capital in excess of par-common 43,000 Retained earnings 169,700 Total liabilities and equity